The Cook Corporation has two divisions--East and West. The divisions have the following revenues and expenses: East West Sales $ 580,000 $ 474,000 Variable costs 180,000 229,300 Traceable fixed costs 172,500 208,000 Allocated common corporate costs 114,800 177,800 Net operating income (loss) $ 112,700 $ (141,100 ) The management of Cook is considering the elimination of the West Division. If the West Division were eliminated, its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Given these data, the elimination of the West Division would result in an overall company net operating income (loss) of